EVALUATION OF THE RELIABILITY OF THE ACCOUNTING (FINANCIAL) REPORTS OF THE UNITARY ENTERPRISES

Abstract

The subject of study of this article is to examine the process of formation of the combined information and accounting space of unitary enterprises. The object of the study are unitary enterprises of the Vladimir and Nizhny Novgorod regions - budgetary funds. The authors found that during the economic crisis, the effective use of budgetary funds declared at the state level as one of the most important tasks of implementing the budget process. The formation of accounting information and space received budgetary funds and their use in the framework of a unitary enterprise accounting procedures may be of a complex structure, requiring the relevant organization of logistic flows of financial information in order to form a reliable accounting (financial) statements. The research methodology is based on the dialectical method of cognition involves the study of economic relations and phenomena in the development and interconnection of the system and methods of comparative analysis, analysis and synthesis techniques, graphical simulation. The novelty of the study lies in the fact that the current system of building information and accounting space of unitary enterprises involves a complex structure consisting of commercial and budgetary accounting. This commercial accounting of fixed assets and budgetary funds received for their creation or acquisition, in accordance with the requirements of PBU 6/01, taking into account the norms of the Tax Code and the budget accounting of fixed assets and budgetary funds received for their creation or acquisition on behalf of the authorized authority on the basis of an agreement on the transfer of powers. It is also noted that if a unitary enterprise organized budget accounting of fixed assets and budgetary funds, the transfer unitary enterprise fixed assets is carried out with the budget balance on a commercial for an increase in their authorized fund or with a subsequent increase in value of fixed assets at the unitary enterprises based on the operational management.